I'm operating on a few assumptions here.
The current computers are setup in a peer-to-peer connection and they are sharing files that are stored on one or all the computers. They are also sharing a printer or two.
The user dialing in from home is also a user that logs into one of the computers at the office.
The remote user simply needs to access files and maybe check email.
So the solution really comes down to what is the office trying to gain by "adding a network". They pretty much already have one. If the only need for a network is to cure the remote user problem, then you don't really need a server addition. It sounds like a username problem. Try having the remote user log in with a different user name than what he/she logs in as on the network. If that's not it, download VNC or buy PcAnywhere. You can remote control the PC with these packages.
Now that being said, a server such as Small Business 2003 from MS, would give you a lot of benefits. You would get centralized file storage and printers, and automated backup of files. (Most small offices that I've worked with either don't backup or do it manually) Plus, SBS gives remote users a ton of options. The easiest would probably be using the RRAS. This way you could dial up to the server and establish a remote access connection. Now you're on the network just like if you were sitting in the office (with obvious speed differences.)
So, I would say get them a server (a Dell SC420 costs less than $1500 with SBS2003). Get them 2 external hard drives (Western Digital) for backups via USB (SBS2003 backup supports USB devices).
So for <$1500 they get a network that they can dial into and get access to files, you can setup Exchange so they have email, and you can remote into the server using RDP to support them.
Hope this helps!